Article 7 › 1

‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology.

← 7 · All articles · 2 →

Source: EUR-Lex CELLAR · retrieved 2026-07-31